Why me? UK Annual report and flnanclal statements Year ended 37 August 2022 Charlty number 113n23 Company number 06992709 Transforming lives through Restorative Justice Andy Nash AccTrunting&
Why me? UK Annual report and financial statements Year ended 31 August 2022
Contents
Contents
| Legal and administrative information | 2 |
|---|---|
| Trustees’ annual report | 3 |
| Independent examiner’s report | 11 |
| Statement of financial activities | 12 |
| Balance sheet | 13 |
| Notes to the financial statements | 14 |
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Registered company no 06992709 Registered charity no 1137123
Legal and administrative information
Why me? UK Annual report and financial statements Year ended 31 August 2022
Legal and administrative information
| Board of Trustees | Gillian Slovo | Chair – appointed 13 October 2021 |
|---|---|---|
| Cathy James | Interim Chair – resigned as Chair 13 October 2021 | |
| Belinda Hopkins | Vice Chair | |
| William Jacks | Vice Chair | |
| Kate Aldous | ||
| Victor Azubuike | ||
| Lucy Knell-Taylor | resigned 9 June 2022 | |
| David Munro | ||
| Brian Neale | ||
| Matthew Pink | ||
| Director | Lucy Jaffé | |
| **Charity registration no. ** | 1137123 | |
| Company registration no. | 06992709 | |
| Registered address | Canopi | |
| 7-14 Great Dover Street | ||
| London | ||
| SE1 4YR | ||
| Independent examiner | Johnsons Chartered Accountants | |
| Ground Floor | ||
| 1 – 2 Craven Road | ||
| London | ||
| W5 2UA | ||
| Accountant | Andy Nash Accounting & Consultancy Ltd | |
| Units 24 & 25, Goodsheds Container Village | ||
| Hood Road | ||
| Barry, CF62 5QU | ||
| Principal bankers | Lloyds Bank plc | |
| 15 Blackheath Village | ||
| Blackheath | ||
| London | ||
| SE3 9LH |
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Registered company no 06992709 Registered charity no 1137123
Why me? UK Annual report and financial statements Year ended 31 August 2022
Trustees’ annual report
Trustees’ annual report
The Board of Trustees, who are also directors of the Charity for the purposes of the Companies Act, and trustees for charity law purposes, submit their annual report and the financial statements of Why me? UK for the year ended 31 August 2022. The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity's governing document and the provisions of the ‘Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
Objectives and activities
Why me? is a national charity focused on Restorative Justice, a transformative tool that facilitates communication between the person affected by a crime and the person responsible. We campaign for universal access to Restorative Justice and provide equal access to Restorative Justice through our direct service.
Why me? act as advocates within the Criminal Justice System, but also in wider spheres of local and central government, judicial, police, and youth services. We undertake policy and research to build a strong evidence base and combine this with raising awareness through digital media, training, events, and publications to ensure that our widely valued tools and case studies honed over 13 years are disseminated widely.
We deliver this work through our strategic priorities, which were set out in the 2020-21 annual report:
Awareness : Increase professional and public awareness of Restorative Justice through digital communications, blogs, articles, award nominations, media presence, celebrity endorsement and promotion, tv and plays, and with Ambassadors.
Access : Make good quality restorative justice available to professional and community stakeholders through consultation and partnerships and through trading, which is grounded in theory and good practice.
Policy : Improve legislation and policy through lobbying, collaboration with partners, with a focus on the Victim and Policing Bills.
Restorative, sustainable, and diverse : Grow the organisation to achieve these goals and establish a stronger and more long-term funding base.
In working towards these strategic priorities, we intend to:
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Work restoratively throughout everything we do, internally and externally
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Support, engage and recruit people with lived experience to all levels of the organisation
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Address the needs of both harmers and harmed
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Actively promote equality internally and by prioritising work with marginalised communities and in specific crime types,
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Establish a solid evidence base for our work
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Provide staff, volunteers and Board members with the opportunity to develop and thrive.
In the Summer of 2022, the trustees and staff worked together to build a vision for the organisation in order to increase the charity’s impact and inspire interest and support from the public, professionals, and investors. The Board and Director will develop workstreams to fulfill the vision in the coming year.
Achievements and performance
Conference and events
Over 400 people attended Why me? Events in 2021-22. In May 2022, Why me? ran our first in-person conference on ‘Promoting Equality in Restorative Justice’, which over 70 people attended.
Other landmark events included our stakeholder roundtables for partners on our Articulate and LGBTQ+ projects, as well as the launch of our domestic and sexual violence policy paper event during International Restorative Justice Week in 2021. The monthly forums for restorative services continue to be well attended and topics discussed included working with prisons and intra-familial domestic abuse.
Attendees at our conference ‘World Cafe’ session
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Why me? UK Annual report and financial statements Year ended 31 August 2022
We have delivered presentations for, or spoken at events including: the Restorative Justice Council’s 2021 conference, Restorative Gloucestershire’s domestic violence event, the University of the West of England’s conference on Sexual Offending and Restorative Justice, the European Forum for Restorative Justice’s 2022 conference, EURJForum Research’s Conference on Social Impact of Restorative Justice, University of San Paulo, Magistrates Association, Clinks’s annual conference, unpacked events to university students, HMPPS Insights programme, CJPE webinar on Managing Sexual Offenders on Restorative Justice and RJ. We have reached over 300 people speaking at these events.
Attendees at our conference
Policy
A policy priority for Why me? In 2021-22 was ensuring that access to Restorative Justice was strengthened through the Victims Bill. We held a restorative consultation with our network of partners, ambassadors, and facilitators to develop consultation and evidence responses to the proposed legislation and the pre-legislative scrutiny by the Justice Select Committee.
We held another restorative consultation with over 26 individuals from Youth Justice Services in order to develop and submit a successful recommendation for a tenth key performance indicator relating to Restorative Justice for The Youth Justice Board.
We released two reports this year. Firstly, our policy paper on Using restorative approaches for sexual and domestic abuse: A personal choice. Secondly was the seventh annual report in our Valuing Victims series
which examines the delivery of Restorative Justice across England and Wales.
Our policy paper on domestic and sexual violence
We continued to sit on the All Party Parliamentary Group on Restorative Justice as an advisory board member. We were active members of two workstreams in the APPG examining improved funding of Restorative Justice and data and monitoring.
Following Why me?’s successful ‘10 asks’ campaign about Restorative Justice running since the elections in 2021, we established an OPCC Restorative Justice Knowledge Exchange forum. This forum connected peer commissioners across England and Wales to share knowledge, understanding and experience of commissioning Restorative Justice in order to improve the quantity and quality of RJ delivered to victims in each area.
Next year, our policy work will centre around our Economic Evaluation project which is due for publication in November 2022. This research will demonstrate the financial benefits of Restorative Justice for decision makers.
Our Projects
Why me? has core projects which aim to improve access for those least likely to access Restorative Justice.
Young People
Young adults between 18 and 25 are overrepresented in the Criminal Justice System and have particular needs which are often overlooked. There is a particular opportunity to improve the use of Restorative Justice in youth justice services, where there is a greater focus on genuinely rehabilitative interventions compared to the adult justice system. This three-year project aims
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to improve access to Restorative Justice (RJ) for young people who have committed crimes, and the people harmed by their actions.
Our Development Officer delivering a presentation for our Youth Justice Project
This year we have audited the Youth Justice Services in Lambeth and Lancashire on their Restorative Justice work, and subsequently developed and delivered specialist training to these services in order to improve their delivery of Restorative Justice. We have interviewed young people who have taken part in Restorative Justice within these Youth Justice Services, and in HMP/YOIs Aylesbury and Isis about their experiences.
The learning from the project this year will feed into the writing and dissemination of a best practice paper highlighting our findings and a paper about the applicability of our findings to young adults as well as under-18s next year.
People who speak English as an Additional Language (EAL)
Our Deputy Director and Development Officer delivering training for Project Articulate
Why me?’s work on Restorative Justice for hate crime has revealed that dissatisfaction with the justice system is particularly prevalent among victims with
protected characteristics, including people who speak English as an Additional Language (EAL). Restorative Justice has the potential to break down barriers between victims of crime with EAL and their offenders, and could have a significant benefit to both parties. We are building the capacity of services already working with people with these communities and regional RJ services in order to widen access to Restorative Justice for people with English as an Additional Language.
This year, we have held a second roundtable event for Project Articulate that aimed to better understand how cultural differences affect how people who speak English as an Additional Language receive information on Restorative Justice as well as access, participate in and take ownership of the restorative process. We have continued to work closely with PBIC, a migrant community organisation based in Bedford, and Bedfordshire Victim Care, the local RJ service, to deliver a three-day facilitation training.
Staff saw the benefits that Restorative Justice could offer their service users: “I interact with a lot of people, a lot of vulnerable migrants… if they would be able to speak to others and solve their issues in a way like Restorative Justice does, it would be a good thing.”
Presentations on project Articulate were also given at our conference and the European Forum for RJ conference.
We presented Project Articulate at the European Forum for Restorative Justice’ international conference in Sassari
Survivors of domestic and/or sexual violence
Survivors of domestic and/or sexual violence report increased barriers in trying to access Restorative Justice. Through this project, we have provided RJ to survivors referred to Why me? where regional provision is not available and supporting RJ providers to work safely with survivors in their area through training, cofacilitation, supervision, and coaching. We have also sought to understand which services are receiving referrals for domestic and sexual violence cases, the level of these referrals, where the referrals come from, and what the barriers are which prevent this from happening more widely in order to better establish
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good practice for safe RJ in cases of sexual and domestic violence.
Survivors of LGBTQ+ hate crime
This project promotes access to and provision of Restorative Justice as a method of addressing LGBTQ+ hate crime and incidents committed by young people across London. We have established referral links that enable LGBTQ+ groups to refer cases to our in-house Restorative Justice service and continued our partnership with Wandsworth’s youth justice team service and Free2B (a London-based LGBTQ+ community organisation supporting young people and their families) to raise awareness of Restorative Justice and create a referral pathway to Why me?’s Restorative Justice Service.
Facilitating a Restorative circle as part of training for Project Articulate
We held a national roundtable to discuss raising awareness of Restorative Justice as a means of repairing the harm caused by LGBTQ+ hate crimes or incidents, as well as identifying potential barriers to access for those involved. During this event, stakeholders from statutory organisations, LGBTQ+ NGOs, and young persons services examined potential solutions and ways forward to best meet the needs of the LGBTQ+ community and those affected by hate crimes. This allowed for a deeper understanding of how those affected by LGBTQ+ hate crimes and incidents can receive information about, access, and take ownership of the Restorative Justice process. Due to the Met Police’s blanket ban on using Restorative Justice for cases of hate crime, we have had to think creatively about safely engaging the community with Restorative Justice. This has led to establishing partnerships with community organisations such as the Pupil Referral Unit in Wandsworth, where we will engage students with Restorative Justice next financial year.
Survivors of Learning Disability and Autism hate crime
A screencap of one of the films we produced with Middlesex University
A high proportion of adults with Learning Disabilities and Autism are victims of hate crime, but very few report and, of those that do, under 2% are prosecuted. This project looked at how Restorative Justice can be used with cases of learning disability and autism hate crime. The project came to a close this year, after coproducing and launching four videos with Middlesex University showing how RJ can be used with learning disability and hate crime and presenting the project at the RJC annual conference.
This year, we have also launched additional projects including our Nuturing the Next Generation project, which maps education on Restorative Justice in higher education institutes.
Communications
Why me? has pioneered communications on Restorative Justice for over 13 years.
This year, we sought out additional funding in order to continue to reframe messaging about Restorative Justice. This project, which will take place next year, will equip us and the Restorative Justice sector with messaging that negates myths about Restorative Justice and ensures better referral rates for people affected by crime.
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All of our communications channels have continued to grow, and we have seen an improvement in engagement in our communications in part because of our commitment to improving access as part of our strategy for this year.
Training
The delivery of training adds to the social impact that Why me? makes by increasing awareness of Restorative Justice and in development of practitioners’ skills across the country. This year, we trained a number of organisations and institutions, including the Metropolitan Police, which resulted in Police officers’ restorative knowledge and skills increasing.
Delivering training on Restorative Justice with our lived experience ambassador, Paul
Our Ambassador Network
Our ambassador network includes people with lived experience of Restorative Justice as well as practitioners who voluntarily facilitate Restorative Justice work for Why me? The ambassadors continue to make a significant impact on Why me?’s work. Their activities have included: 12 presentations on their experience of taking part in Restorative Justice to a
range of audiences including students and criminal justice professionals.
Our ambassadors play a key role in supporting Why me?’s policy work including input to the House of Lords briefing on Restorative Justice in September 2021, and in talking to representatives working on the Labour Party’s policy development in relation to Restorative Justice and the Victims Bill in August 2022.
Our facilitators and facilitator ambassadors have supported Why me? In the delivery of crucial facilitation for cases through our RJ service, as well as support on our projects and for our annual conference.
Our new ambassador, Lisa
A new ambassador, Lisa, was recruited through Project Articulate, demonstrating how RJ works when participants speak English as an Additional Language.
Restorative Justice service
The Why me? Restorative Justice service has held a national quality service mark since 2017. In July 2022, the team re-registered under the Restorative Justice Council (RJC) restorative service quality mark scheme. The fact that Why me? holds this quality mark demonstrates that our restorative work meets national standards, so funders and participants in a restorative process can be confident that the work is carried out safely and in line with national and independently established standards.
We took 40 inquiries to our Restorative Justice service this year. Where possible, we referred to the local appropriate RJ service using our national map on RJ provisions. We took nine cases that were too complex for the local services to facilitate, one of which resulted in a restorative conference.
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Fundraising
This year, we generated new income through three streams: the development and delivery of our standard training packages which generate unrestricted income, successful grant applications to various trusts, and two highly successful fundraising campaigns: the 95:95 challenge, and a sponsored team run through Velo Park.
Why me? supporters before a sponsored run
New funding for projects was secured including Halley Stewart for the economic evaluation of RJ, The Hollick Family Foundation and the National Lottery Awards for All for the domestic and sexual violence project, and Nurturing Next Generation from the Rank Foundation.
A second Time to Shine Leader, Lucy Harris was recruited as Fundraising and Public Relations Officer from January 2022 with support from the Rank Foundation. Our first Time to Shine Leader, Sula Blankenberg was recruited to become one of our Restorative Justice Development Officers, representing a promotion.
Structure, governance and management
Why me? UK is a company limited by guarantee, number 06992709, and a registered charity in England and Wales, number 1137123.
The organisation’s Governing Document is its Articles of Association, incorporated 17 August 2009.
Day-to-day management of Why me? UK is delegated by the Trustees to the Director, Lucy Jaffé, who reports to the Board of Trustees at quarterly meetings.
Selection and appointment of Trustees
The Trustees may appoint new members by general agreement, in particular where specialist skills are required.
New members are fully briefed on their obligations under charity and company law, and are given information on the decision-making processes, the financial performance of the Charity and the business plan.
Risk management
The Trustees have considered the major risks to which the Charity is exposed and established procedures to manage those risks. They have implemented reviews and procedures to mitigate those risks, Including a review of risks and liabilities at two Board meetings a year.
Equity, Diversity, and Inclusion
Why me? has made a commitment to our Equity, Diversity, and Inclusion work as part of our strategy to become a restorative, sustainable, and diverse organisation. Our staff, trustees, and ambassador network completed a programme of self-learning and workshops on cultural humility, facilitated by Mabadiliko CIC.
We have installed an accessibility toolbar on our website that makes our website adaptable to everyone’s needs. This includes screen reading functionality, multiple reading aids, an on-demand live translation feature that translates over 100 languages including 35 texts to speech functionality, and styling options. This includes adjustments to colour, font type, and size.
We are also seeking to increase the diversity of our Board of Trustees next year.
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Registered company no 06992709 Registered charity no 1137123
Why me? UK Annual report and financial statements Year ended 31 August 2022
Trustees’ annual report
Financial results
During the current financial year, the Charity incurred a deficit of £79,667 (2021: surplus of £52,487). This resulted in total reserves decreasing in the year to £69,431 (2021: £149,098).
Whilst the trustees note the deficit in year, they are closely monitoring the situation and continually reviewing costs to ensure current income meets requirements.
Reserves policy
It is the reserves policy of Why me? that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three months running costs.
The Trustees consider that reserves of this level will ensure that, in the event of a significant drop in restricted funding they will be able to continue their current activities while action is taken to work out ways in which additional funds may be raised.
The balance held as unrestricted funds as at 31 August 2022 was £76,077 (2021: £132,025), all of which consists of general funds.
Actual three months core running costs totalled £72,000, meaning the reserves are slightly in excess of this, but given the current funding environment in light
of the ongoing COVID-19 pandemic this is not deemed to be excessive.
The trustees review the reserves policy annually to ensure that it meets the objectives of the charity. They reviewed the reserves policy during the prior year and set a three month target, removing the requirement for close down costs. This is viewed sufficient with regular financial monitoring of restricted grants.
Statement of board of trustees’ responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the excess of expenditure over income for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and,
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue its activities.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the trustees confirm that they are happy that content of
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the annual review in pages 3 to 10 of this document meet the requirements of both the Trustees’ Annual Report under charity law and the Directors’ Report under company law.
They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and ‘Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Preparation of the report
This report has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006, and the exemptions available for smaller charities under the Statement of Recommended Practice.
This report was approved and authorised for issue by the Board of Trustees on 21 April 2023 and signed on its behalf by:
Gillian Slovo
Chair
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Independent examiner’s report
Why me? UK Annual report and financial statements Year ended 31 August 2022
Independent examiner’s report to the board of trustees of Why me? UK
I report to the Trustees on my examination of the accounts of Why me? UK (charity number 1137123, company number 06992709) for the year ended 31 August 2022 which are set out on pages 12 to 24.
Respective responsibilities of trustees and examiner
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (‘the 2011 Act’) nor under Part 16 of the 2006 Act, and that an independent examination is needed.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and,
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to state whether particular matters have come to my attention.
This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.
is limited to those matters set out in the statement below.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or,
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the accounts do not accord with those records; or,
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or,
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Edmund Cartwright
Edmund Cartwright (Apr 21, 2023 18:52 GMT+1)
Basis of independent examiner’s statement
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.
Edmund Cartwright FCCA MAAT
Dated: 21 April 2023
Johnsons Chartered Accountants Ground Floor 1 – 2 Craven Road London W5 2UA
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report
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Statement of financial activities
Why me? UK Annual report and financial statements Year ended 31 August 2022
Statement of Financial Activities
Incorporating the Income & Expenditure Account and the Statement of Recognised Gains & Losses For the year ended 31 August 2022
----- Start of picture text -----
Unrestricted Restricted Total Total
funds funds funds funds
Year ended Year ended Year ended Year ended
31 Aug 2022 31 Aug 2022 31 Aug 2022 31 Aug 2021
Notes £ £ £ £
Income from:
Donations and legacies 3 90,026 235,727 325,753 334,019
Charitable activities 4 51,278 - 51,278 10,116
Total income 141,304 235,727 377,031 344,135
Expenditure on:
Raising funds 5 & 6 49,364 - 49,364 6,368
Charitable activities 5 & 7 147,888 259,446 407,334 285,280
Total expenditure 197,252 259,446 456,698 291,648
Net income/(expenditure) (55,948) (23,719) (79,667) 52,487
Reconciliation of funds:
Total funds brought forward 12 & 13 132,025 17,073 149,098 96,611
Total funds carried forward 12 & 13 76,077 (6,646) 69,431 149,098
----- End of picture text -----
The notes on pages 14 to 24 form part of the financial statements.
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Why me? UK Annual report and financial statements Year ended 31 August 2022
Balance sheet
Balance Sheet
As at 31 August 2022
----- Start of picture text -----
Total Total
31 Aug 2022 31 Aug 2021
Notes £ £ £ £
Fixed assets:
Tangible assets 9 4,536 3,974
Current assets:
Stock - 1,239
Debtors & prepayments 10 74,193 25,357
Cash at bank and in hand 81,192 166,370
155,385 192,966
Liabilities:
Creditors: amounts falling due
within one year 11 (90,490) (47,842)
Net current assets/(liabilities) 64,895 145,124
Net assets/(liabilities) 69,431 149,098
The funds of the charity:
Restricted funds 12 & 13 (6,646) 17,073
Unrestricted funds
General funds 12 & 13 76,077 132,025
Unrestricted funds 76,077 132,025
Total charity funds 69,431 149,098
----- End of picture text -----
The notes on pages 14 to 24 form part of the financial statements.
The financial statements have been prepared in accordance with section 415A of the Companies Act 2006 relating to small companies and FRS 102 Section 1A.
The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31 August 2022, and the members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 August 2022 under section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
They were approved and authorised for issue by the Board of Trustees on 21 April 2023 and signed on their behalf by:
Gillian Slovo
Chair
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Notes to the financial statements
Why me? UK Annual report and financial statements Year ended 31 August 2022
Notes to the financial statements
1. Accounting policies
Basis of preparation of the financial statements
The financial statements have been prepared in accordance with ‘Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The effect of any event relating to the period ended 31 August 2022, which occurred before the date of approval of the financial statements by the Board of Trustees, has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 August 2022 and the results for the year ended on that date.
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
The functional currency of the Charity is sterling and amounts in the financial statements are rounded to the nearest pound.
Going concern
The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment and the ongoing COVID-19 pandemic has had no material impact on this.
Legal status
Why me? UK is a charitable company registered in England & Wales and meets the definition of a public benefit entity. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member. The registered address is Canopi, 7-14 Great Dover Street, London, SE1 4YR.
Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the
specific fund. The aim and use of each restricted fund is set out in note 12 of the financial statements.
Income
Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.
Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.
Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.
Expenditure and irrecoverable VAT
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated proportionate to total direct costs allocated to each project area, as outlined in note 5 of the financial statements.
Irrecoverable VAT is charged against the category of expenditure for which it was incurred.
Tangible fixed assets and depreciation
All assets costing more than £1,000 are capitalised.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on the following basis:
Computer equipment 4 years
Cash at bank and in hand
Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.
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Registered company no 06992709 Registered charity no 1137123
Notes to the financial statements
Why me? UK Annual report and financial statements Year ended 31 August 2022
Debtors and prepayments
Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.
Financial instruments
Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.
Pensions
Creditors and accruals
Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.
Critical estimates and judgements
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The annual depreciation charge for tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
The Charity operates a defined contribution pension scheme which is administered by an external independent pension provider. Contributions are recognised in the Statement of Financial Activities as they fall due.
Stock
Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow-moving items. Net realisable value is based on selling price less anticipated costs to completion and selling costs.
2. Comparative statement of financial activities
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| Year ended | Year ended | Year ended | ||
| 31 Aug 2021 | 31 Aug 2021 | 31 Aug 2021 | ||
| Notes | £ | £ | £ | |
| Income from: | ||||
| Donations and legacies | 3 | 115,491 | 218,528 | 334,019 |
| Charitable activities | 4 | 10,116 | - | 10,116 |
| Total income | 125,607 | 218,528 | 344,135 | |
| Expenditure on: | ||||
| Raising funds | 5 & 6 | 6,368 | - | 6,368 |
| Charitable activities | 5 & 7 | 54,884 | 230,396 | 285,280 |
| Total expenditure | 61,252 | 230,396 | 291,648 | |
| Net income/(expenditure) | 64,355 | (11,868) | 52,487 | |
| Reconciliation of funds: | ||||
| Total funds brought forward | 12 & 13 | 67,670 | 28,941 | 96,611 |
| Total funds carried forward | 12 & 13 | 132,025 | 17,073 | 149,098 |
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Registered company no 06992709 Registered charity no 1137123
Notes to the financial statements
Annual report and financial statements Year ended 31 August 2022
Why me? UK
3. Income from donations and legacies
----- Start of picture text -----
Unrestricted Restricted Total
funds funds funds
Year ended Year ended Year ended
31 Aug 2022 31 Aug 2022 31 Aug 2022
£ £ £
Grants
AB Charitable Trust 12,312 - 12,312
Allen Lane Foundation - 3,750 3,750
Barrow Cadbury Trust - 30,010 30,010
Bell Education Trust - 61,696 61,696
Charles Hayward Foundation - 25,000 25,000
CHK Foundation - 6,667 6,667
City Bridge Trust - 31,667 31,667
Hollick Foundation - 4,167 4,167
National Lottery - Awards for All - 5,555 5,555
The Northwick Trust 10,000 - 10,000
Porticus UK 27,083 - 27,083
Rank Foundation - 32,803 32,803
Sir Halley Stewart - 26,748 26,748
Other 7,000 2,664 9,664
Grants 56,395 230,727 287,122
Donations 21,023 5,000 26,023
Donations in kind (see note 14) 12,608 - 12,608
90,026 235,727 325,753
Unrestricted Restricted Total
funds funds funds
Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £
Grants
AB Charitable Trust 15,000 - 15,000
Allen Lane Foundation - 5,000 5,000
-
Barrow Cadbury Trust 27,500 27,500
Bell Education Trust - 48,009 48,009
-
Charles Hayward Foundation 22,917 22,917
CHK Foundation - 13,333 13,333
-
City Bridge Trust 30,200 30,200
The Northwick Trust 10,000 - 10,000
Porticus UK 50,000 - 50,000
Rank Foundation 7,500 54,498 61,998
Other 3,306 12,071 15,377
Grants 85,806 213,528 299,334
Donations 20,175 5,000 25,175
-
Donations in kind (see note 14) 9,510 9,510
115,491 218,528 334,019
----- End of picture text -----
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Registered company no 06992709 Registered charity no 1137123
Notes to the financial statements
Annual report and financial statements Year ended 31 August 2022
Why me? UK
4. Income from charitable activities
----- Start of picture text -----
Unrestricted Restricted Total
funds funds funds
Year ended Year ended Year ended
31 Aug 2022 31 Aug 2022 31 Aug 2022
£ £ £
Events 13,149 - 13,149
Case work 1,123 - 1,123
Consultancy 37,006 - 37,006
51,278 - 51,278
Unrestricted Restricted Total
funds funds funds
Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £
Events 4,483 - 4,483
Sales of resources 435 - 435
Case work 3,150 - 3,150
-
Consultancy 2,048 2,048
10,116 - 10,116
----- End of picture text -----
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Registered company no 06992709 Registered charity no 1137123
Notes to the financial statements
Annual report and financial statements Year ended 31 August 2022
Why me? UK
5. Total expenditure
----- Start of picture text -----
Direct Direct Indirect Total
staff costs other costs costs costs
Year ended Year ended Year ended Year ended
31 Aug 2022 31 Aug 2022 31 Aug 2022 31 Aug 2022
£ £ £ £
Raising funds 44,613 4,337 414 49,364
Charitable activities 270,963 124,497 11,874 407,334
315,576 128,834 12,288 456,698
Direct Direct Indirect Total
staff costs other costs costs costs
Year ended Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £ £
Raising funds 3,235 2,613 520 6,368
Charitable activities 211,125 61,839 12,316 285,280
214,360 64,452 12,836 291,648
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Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated proportionate to total direct costs allocated to each project area.
Indirect costs comprise of the following expenses:
| Indirect staff costs Finance support Independent examination Other indirect costs |
Total Total costs costs Year ended Year ended 31 Aug 2022 31 Aug 2021 £ £ 4,200 4,200 5,016 6,217 1,500 1,326 1,572 1,093 12,288 12,836 |
|---|---|
An analysis of expenditure on raising funds can be found in note 6.
An analysis of staff costs can be found in note 8.
An analysis of expenditure on charitable activities can be found in note 7.
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Registered company no 06992709 Registered charity no 1137123
Notes to the financial statements
Why me? UK Annual report and financial statements Year ended 31 August 2022
6. Expenditure on raising funds
| **6. Expenditure on raising funds ** | |||
|---|---|---|---|
| Direct staff costs Direct other costs Indirect costs |
Unrestricted funds Year ended 31 Aug 2022 £ 44,613 4,337 414 49,364 |
Restricted funds Year ended 31 Aug 2022 £ - - - - |
Total funds Year ended 31 Aug 2022 £ 44,613 4,337 414 49,364 |
| Unrestricted funds Year ended 31 Aug 2021 £ Direct staff costs 3,235 Direct other costs 2,613 Indirect costs 520 6,368 |
Restricted funds Year ended 31 Aug 2021 £ - - - - |
Total funds Year ended 31 Aug 2021 £ 3,235 2,613 520 6,368 |
7. Expenditure on charitable activities
| 7. Expenditure on charitable activities | ||
|---|---|---|
| Direct staff costs Direct other costs Indirect costs |
Unrestricted funds Year ended 31 Aug 2022 £ 78,247 60,228 9,413 147,888 |
Restricted Total funds funds Year ended Year ended 31 Aug 2022 31 Aug 2022 £ £ 192,716 270,963 64,269 124,497 2,461 11,874 259,446 407,334 |
| Unrestricted funds Year ended 31 Aug 2021 £ Direct staff costs 40,618 Direct other costs 11,897 Indirect costs 2,369 54,884 |
Restricted Total funds funds Year ended Year ended 31 Aug 2021 31 Aug 2021 £ £ 170,507 211,125 49,942 61,839 9,947 12,316 230,396 285,280 |
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Registered company no 06992709 Registered charity no 1137123
Notes to the financial statements
Why me? UK Annual report and financial statements Year ended 31 August 2022
8. Staff costs
----- Start of picture text -----
Year ended Year ended
31 Aug 2022 31 Aug 2021
£ £
Gross salaries 286,111 198,303
Employer's NIC 23,736 13,773
Employer's pension 9,929 6,484
319,776 218,560
----- End of picture text -----
The average headcount during the period was 10 persons (2021: 8 persons).
The total employee benefits paid to key management personnel during the year was £111,384 (2021: £89,924).
No employee received employee benefits of more than £60,000 (2021: NIL).
9. Tangible fixed assets
----- Start of picture text -----
Computer
equipment Total
£ £
Cost
At 1 September 2021 4,633 4,633
Additions in year 1,962 1,962
- -
Disposals in year
At 31 August 2022 6,595 6,595
Accumulated depreciation
At 1 September 2021 659 659
Charge in year 1,400 1,400
- -
Disposals in year
At 31 August 2022 2,059 2,059
Net book value
At 1 September 2021 3,974 3,974
At 31 August 2022 4,536 4,536
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10. Debtors and prepayments
| Accounts receivable Accrued grant income Prepayments Other debtors |
Year ended Year ended 31 Aug 2022 31 Aug 2021 £ £ 928 2,148 61,696 11,957 4,614 4,297 6,955 6,955 74,193 25,357 |
|---|---|
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Registered company no 06992709 Registered charity no 1137123
Notes to the financial statements
Annual report and financial statements Year ended 31 August 2022
Why me? UK
11. Creditors – amounts falling due within one year
----- Start of picture text -----
Year ended Year ended
31 Aug 2022 31 Aug 2021
£ £
Accounts payable 3,676 1,939
Accruals 6,007 5,554
Deferred income 71,237 32,070
HMRC liability 8,020 6,895
Pension liability 1,550 1,384
90,490 47,842
----- End of picture text -----
Deferred income consists of grant income received in the current financial year for activities happening in the next and is broken down as follows:
| Brought forward Amount released to income in year Amount deferred in year Balance carried forward |
Year ended Year ended 31 Aug 2022 31 Aug 2021 £ £ 32,070 49,326 (32,070) (49,326) 71,237 32,070 71,237 32,070 |
|---|---|
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Registered company no 06992709 Registered charity no 1137123
Notes to the financial statements
Annual report and financial statements Year ended 31 August 2022
Why me? UK
12. Analysis of charity funds
----- Start of picture text -----
Balance Income Expenditure Transfers Balance
brought for the in the between carried
forward period period funds forward
Year ended Year ended Year ended Year ended Year ended
31 Aug 2022 31 Aug 2022 31 Aug 2022 31 Aug 2022 31 Aug 2022
£ £ £ £ £
Unrestricted funds
General fund 132,025 141,304 (197,252) - 76,077
Unrestricted funds 132,025 141,304 (197,252) - 76,077
Restricted funds
LGBT+ Hate Crime Project - 31,667 (31,667) - -
Youth Justice - 55,010 (55,010) - -
Project Articulate - 61,696 (61,696) - -
Organisational Support & Development 6,572 5,000 (11,572) - -
Restorative Justice 10,444 13,081 (23,525) - -
Time to Shine and Nurturing
the Next Generation 57 32,803 (32,860) - -
Domestic and Sexual Violence - 9,722 (9,722) - -
Economic Evaluation - 26,748 (33,394) - (6,646)
Restricted funds 17,073 235,727 (259,446) - (6,646)
Total funds 149,098 377,031 (456,698) - 69,431
----- End of picture text -----
LGBT+ Hate Crime Project
This was funding received from the City Bridge Trust for a project to support work with victims of hate crime from the LGBT+ community and initially ran from January 2019 to December 2020 but was extended for a further two years in January 2021.
Youth Justice
This is combination of two grants provided for the youth justice project.
Project Articulate
This is grant from the Bell Education Trust for Project Articulate.
Restorative Justice
Various funders have provided support for the Restorative Justice casework carried out by the charity.
Time to Shine and Nurturing the Next Generation
This was a grant from the Rank Foundation to support a year paid internship. The Foundation also made a grant to scope the potential for educational resources for students in Higher Education.
Domestic and Sexual Violence
The Hollick Foundation and National Lottery Community Fund gave grants to support work with victims of domestic and sexual violence.
Organisational Support & Development
A number of smaller funders and donors provided funds to support organisational support and development within the Charity. Some of these funds were used to recruit a team administrator who started in 2019/2020.
Economic Evaluation
This was a grant from Sir Halley Stewart Trust and the deficit at the year end was met by funds received in the next financial period.
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Registered company no 06992709 Registered charity no 1137123
Notes to the financial statements
Why me? UK
Annual report and financial statements
Year ended 31 August 2022
----- Start of picture text -----
Balance Income Expenditure Transfers Balance
brought for the in the between carried
forward period period funds forward
Year ended Year ended Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £ £ £
Unrestricted funds
General fund 67,670 125,607 (61,252) - 132,025
Unrestricted funds 67,670 125,607 (61,252) - 132,025
Restricted funds
- - -
LGBT+ Hate Crime Project 30,200 (30,200)
- - - - -
Building a Stronger Britain Together
Profit for Good 6,151 - (6,151) - -
Youth Justice - 50,417 (50,417) - -
- - -
Project Articulate 48,009 (48,009)
-
Organisational Support & Development 7,500 5,000 (5,928) 6,572
Restorative Justice 15,290 47,654 (52,500) - 10,444
Time to Shine - 13,592 (13,535) - 57
- - -
COVID-19 response 23,656 (23,656)
Restricted funds 28,941 218,528 (230,396) - 17,073
Total funds 96,611 344,135 (291,648) - 149,098
----- End of picture text -----
Profit for Good
Profit for Good This is a grant from the Rank Foundation to support income diversification and developing skills within this area.
COVID-19 response
Several funders provided funding specifically to support the Charity through adapting to challenges provided by the COVID-19 pandemic.
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Registered company no 06992709 Registered charity no 1137123
Notes to the financial statements
Annual report and financial statements Year ended 31 August 2022
Why me? UK
13. Analysis of net assets
----- Start of picture text -----
Unrestricted Restricted Total
funds funds funds
Year ended Year ended Year ended
31 Aug 2022 31 Aug 2022 31 Aug 2022
£ £ £
Fixed assets 4,536 - 4,536
Current assets 90,794 64,591 155,385
Current liabilities (19,253) (71,237) (90,490)
76,077 (6,646) 69,431
Unrestricted Restricted Total
funds funds funds
Year ended Year ended Year ended
31 Aug 2021 31 Aug 2021 31 Aug 2021
£ £ £
Fixed assets 3,974 - 3,974
Current assets 143,823 49,143 192,966
Current liabilities (15,772) (32,070) (47,842)
132,025 17,073 149,098
----- End of picture text -----
14. Donated services
During the previous year the charity was support by a number of organisations through donated services. The income is reflected in note 3, with the matching expenditure allocated as follows:
----- Start of picture text -----
Year ended Year ended
31 Aug 2022 31 Aug 2021
£ £
AdWords grant 5,151 4,380
Consultancy support 7,457 5,130
12,608 9,510
----- End of picture text -----
15. Trustee remuneration
During the year, no trustee received any remuneration (2021: £Nil). One member of the Board of Trustees
received reimbursement of expenses for travel to meetings totalling £72 (2021: £Nil).
16. Related party transactions
During the year there were no related party transactions (2021: £Nil).
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Registered company no 06992709 Registered charity no 1137123